Notes to SEFA
Title: 3. Subrecipients
Accounting Policies: Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
No amounts ($0) were passed-through to subrecipients.
Title: 4. Pass-through Information
Accounting Policies: Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Information not available.
Title: 5. Cluster Totals
Accounting Policies: Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Total for Child Nutrition Cluster is $6,589,956; Total for Highway Safety Cluster is $38,832; Total for Special Education Cluster is $4,312,360.
Title: 6. Pass-through Entity Identifying Number Totals
Accounting Policies: Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Z23THS173 $6,529; Z24THS180 $32,303.
Title: 7. Assistance Listing (Number ALN) Totals
Accounting Policies: Presented in conformity with generally accepted accounting principles using the modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Total for ALN No. 10.555 is $5,096,515; Total for ALN No. 21.027 is $18,658,396; Total for ALN No. 84.027 is $4,221,967; Total for ALN No. 84.173 is $90,393; Total for ALN No. 84.425 is $3,950,241.